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Documents With Open Comment PeriodsIssue DateComment Deadline
IFRIC D24 - Customer Contributions17 January 200825 April 2008
IFRIC D23 - Distributions of Non-cash Assets to Owners17 January 200825 April 2008
Discussion Paper: Financial Instruments with Characteristics of Equity28 February 20085 September 2008
Discussion Paper: Reducing Complexity in Reporting Financial Instruments20 March 200819 September 2008
Discussion Paper: Preliminary Views on Amendments to IAS 19 Employee Benefits27 March 200826 September 2008
Documents With Expired Comment Periods
Awaiting IASB Action
Issue DateComment Deadline
Exposure Draft: Proposed amendments to IFRS 2 and IFRIC 11– Group Cash-settled Share-based Payment Transactions13 December 200717 March 2008
Revised Exposure Draft: Amendments to IFRS 1 First-time Adoption – Cost of a Subsidiary in Separate Financial Statements13 December 200726 February 2008
Exposure Draft: Annual Improvements to IFRSs11 October 200711 January 2008
Exposure Draft 9: Joint Arrangements13 September 200711 January 2008
Exposure Draft: Amendments to IAS 39 Financial Instruments: Recognition and Measurement – Exposures Qualifying for Hedge Accounting6 September 200711 January 2008
Exposure Draft: International Financial Reporting Standard for Small and Medium-sized Entities15 February 20071 October 2007
Extended to 30 November 2007
Discussion Paper: Preliminary Views on Insurance Contracts3 May 2007 16 November 2007
Exposure Draft: Amendments to IAS 24 Related Party Disclosures22 February 200725 May 2007
Discussion Paper: Fair Value Measurements30 November 20062 April 2007 4 May 2007
Exposure Draft: Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards25 January 200727 April 2007
Discussion Paper: Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financial Reporting Information6 July 20063 November 2006
Joint IASB-FASB Questionnaire on Information about Changes in Fair Values of Financial Instruments6 March 200614 April 2006
Discussion Paper: Management Commentary27 October 200528 April 2006
Discussion Paper: Bases for Financial Reporting - Measurement on Initial Recognition17 November 200519 May 2006
Exposure Draft: Amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IAS 19 Employee Benefits30 June 200528 October 2005
Documents With Expired Comment Periods
Awaiting IFRIC Action
Issue DateComment Deadline
IFRIC D22 - Hedges of a Net Investment in a Foreign Operation19 July 200719 October 2007
IFRIC D21 - Real Estate Sales4 July 20075 October 2007
Documents With Expired Comment Periods
Awaiting IASC Foundation Action
Issue DateComment Deadline

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